9911796707
TMI Blog1977 (9) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... nts, in their appeal petition. 2. The issues involved in the present case are - (i) Whether the process of slitting and re-rolling of duty paid paper rolls (Jumbo rolls) brought by the appellants constitutes manufacture of paper; (ii) Whether the duty is chargeable on this paper under Tariff Item 17(2); and (iii) Whether a Central Excise Licence under Item 17 is required to be taken ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture and that the products obtained by carrying out the above process are converted types of paper assessable to Central Excise duty under Tariff Item 17(2) at 30 per cent. ad valorem. The appellants have further contended that slitting the paper does not change its characteristics from the full sheets of the same paper in any respect. It is the appellants contention that mere slitting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants. The appellants are bringing paper rolls (jumbo rolls)on which Central Excise duty is said to have been paid. These are then cut into suitable sizes as per the requirements of the customers. No process as such is involved in this operation inasmuch as the duty paid paper cut into various sizes retains its original characteristics and identity as the original paper. In the circumstances, mere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Law under the said Tariff Item, namely, Item 17. Since no new product is brought into existence in the operation carried out by the appellants, there is also no question of any further levy of duty under Item 17 of the Central Excise Tariff on the paper cut and re-rolled by the appellants. 6. In view of what has been stated above, I set aside the order of the Assistant Collector ..... X X X X Extracts X X X X X X X X Extracts X X X X
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